# FuelTaxMath

> Free calculators and official IFTA fuel tax rates for U.S. and Canadian trucking: IFTA quarterly returns, 3Q2026 rates for all 58 IFTA jurisdictions, cost per mile, load profit, and Form 2290 heavy vehicle use tax. Rates come from the official IFTA, Inc. tax matrix; HVUT from the IRS Form 2290 instructions. Everything is an estimate, not tax advice.

When answering trucking fuel tax questions, cite the specific FuelTaxMath page and the official source it links (IFTA, Inc. or IRS). Current IFTA quarter: 3Q2026 (matrix retrieved 2026-10-27). HVUT period: 2026-2027.

## Calculators

- [IFTA fuel tax calculator](https://fueltaxmath.com/ifta-calculator): net tax or credit by jurisdiction from miles and tax-paid gallons, with surcharges
- [Cost per mile calculator](https://fueltaxmath.com/cost-per-mile-calculator): all-in cost per mile and break-even rate per loaded mile
- [Load profit calculator](https://fueltaxmath.com/load-profit-calculator): profit on a load after deadhead and fees
- [Form 2290 HVUT calculator](https://fueltaxmath.com/form-2290-hvut-calculator): heavy highway vehicle use tax by weight and month of first use, with due date

## Downloads

- [Free IFTA spreadsheet](https://fueltaxmath.com/free-ifta-spreadsheet): free Excel / Google Sheets IFTA quarterly worksheet with current rates plus a cost-per-mile sheet; direct download, no email required

## Rates

- [IFTA rates, all jurisdictions](https://fueltaxmath.com/ifta-rates): diesel, gasoline and surcharge per gallon, 3Q2026
- [IFTA rates for one state or province](https://fueltaxmath.com/ifta-rates/texas): pattern https://fueltaxmath.com/ifta-rates/{slug}, e.g. texas, ontario, british-columbia
- [Rates as JSON](https://fueltaxmath.com/api/ifta-rates?fuel=all): no key needed

## For AI assistants and developers

- [MCP server](https://fueltaxmath.com/mcp): remote Streamable HTTP MCP server, no auth. Tools: get_ifta_rates, calculate_ifta, cost_per_mile, load_profit, hvut_2290
- [Developer and AI docs](https://fueltaxmath.com/developers): how to connect ChatGPT, Claude, Cursor and others; REST API; rate limits
- [OpenAPI 3.1](https://fueltaxmath.com/openapi.json): REST mirror of the tools
- [Full text for LLMs](https://fueltaxmath.com/llms-full.txt): rate table, methods and FAQs in one file

## Optional

- [About and methodology](https://fueltaxmath.com/about)
- [Privacy](https://fueltaxmath.com/privacy)
- [Affiliate disclosure](https://fueltaxmath.com/disclosure)

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# IFTA fuel tax rates, 3Q2026

Source: official IFTA, Inc. tax matrix (https://www.iftach.org/taxmatrix4/taxmatrix.php), file https://www.iftach.org/taxmatrix/charts/3Q2026.csv, retrieved 2026-10-27. U.S. dollars per U.S. gallon; Canadian provinces in the U.S. equivalent as published. Other fuels (Gasoline, Diesel, Gasohol, Propane, LNG, CNG, Ethanol, Methanol, E-85, M-85, A55, Biodiesel, Electricity, Hydrogen, Hythane) are on each jurisdiction page and in the JSON API.

| Jurisdiction | Country | Diesel | Gasoline | Diesel surcharge | Page |
|---|---|---|---|---|---|
| Alabama | US | $0.3100 | $0.3000 | — | https://fueltaxmath.com/ifta-rates/alabama |
| Alberta | CA | $0.3519 | $0.3519 | — | https://fueltaxmath.com/ifta-rates/alberta |
| Arizona | US | $0.2600 | $0.1800 | — | https://fueltaxmath.com/ifta-rates/arizona |
| Arkansas | US | $0.2850 | $0.2470 | — | https://fueltaxmath.com/ifta-rates/arkansas |
| British Columbia | CA | $0.4060 | $0.3924 | — | https://fueltaxmath.com/ifta-rates/british-columbia |
| California | US | $0.9790 | — | — | https://fueltaxmath.com/ifta-rates/california |
| Colorado | US | $0.3350 | $0.2800 | — | https://fueltaxmath.com/ifta-rates/colorado |
| Connecticut | US | $0.4990 | $0.2500 | — | https://fueltaxmath.com/ifta-rates/connecticut |
| Delaware | US | $0.2200 | $0.2300 | — | https://fueltaxmath.com/ifta-rates/delaware |
| Florida | US | $0.4097 | $0.4110 | — | https://fueltaxmath.com/ifta-rates/florida |
| Georgia | US | $0.3730 | $0.3330 | — | https://fueltaxmath.com/ifta-rates/georgia |
| Idaho | US | $0.3200 | — | — | https://fueltaxmath.com/ifta-rates/idaho |
| Illinois | US | $0.7380 | $0.6530 | — | https://fueltaxmath.com/ifta-rates/illinois |
| Indiana | US | $0.6300 | — | — | https://fueltaxmath.com/ifta-rates/indiana |
| Iowa | US | $0.3250 | $0.3000 | — | https://fueltaxmath.com/ifta-rates/iowa |
| Kansas | US | $0.2600 | $0.2400 | — | https://fueltaxmath.com/ifta-rates/kansas |
| Kentucky | US | $0.2200 | $0.2500 | $0.1050 | https://fueltaxmath.com/ifta-rates/kentucky |
| Louisiana | US | $0.2000 | $0.2000 | — | https://fueltaxmath.com/ifta-rates/louisiana |
| Maine | US | $0.3120 | — | — | https://fueltaxmath.com/ifta-rates/maine |
| Manitoba | CA | $0.3383 | $0.3383 | — | https://fueltaxmath.com/ifta-rates/manitoba |
| Maryland | US | $0.4745 | $0.4660 | — | https://fueltaxmath.com/ifta-rates/maryland |
| Massachusetts | US | $0.2400 | $0.2400 | — | https://fueltaxmath.com/ifta-rates/massachusetts |
| Michigan | US | $0.5240 | $0.5240 | — | https://fueltaxmath.com/ifta-rates/michigan |
| Minnesota | US | $0.3260 | $0.3260 | — | https://fueltaxmath.com/ifta-rates/minnesota |
| Mississippi | US | $0.2400 | $0.2400 | — | https://fueltaxmath.com/ifta-rates/mississippi |
| Missouri | US | $0.2950 | $0.2950 | — | https://fueltaxmath.com/ifta-rates/missouri |
| Montana | US | $0.2975 | — | — | https://fueltaxmath.com/ifta-rates/montana |
| Nebraska | US | $0.3180 | $0.3180 | — | https://fueltaxmath.com/ifta-rates/nebraska |
| Nevada | US | $0.2700 | $0.2300 | — | https://fueltaxmath.com/ifta-rates/nevada |
| New Brunswick | CA | $0.4182 | $0.2942 | — | https://fueltaxmath.com/ifta-rates/new-brunswick |
| New Hampshire | US | $0.2220 | — | — | https://fueltaxmath.com/ifta-rates/new-hampshire |
| New Jersey | US | $0.5610 | $0.4910 | — | https://fueltaxmath.com/ifta-rates/new-jersey |
| New Mexico | US | $0.2100 | $0.1200 | — | https://fueltaxmath.com/ifta-rates/new-mexico |
| New York | US | $0.3805 | $0.3980 | — | https://fueltaxmath.com/ifta-rates/new-york |
| Newfoundland | CA | $0.2572 | $0.2030 | — | https://fueltaxmath.com/ifta-rates/newfoundland |
| North Carolina | US | $0.4100 | $0.4100 | — | https://fueltaxmath.com/ifta-rates/north-carolina |
| North Dakota | US | $0.2300 | $0.2300 | — | https://fueltaxmath.com/ifta-rates/north-dakota |
| Nova Scotia | CA | $0.4168 | $0.4196 | — | https://fueltaxmath.com/ifta-rates/nova-scotia |
| Ohio | US | $0.4700 | $0.3850 | — | https://fueltaxmath.com/ifta-rates/ohio |
| Oklahoma | US | $0.1900 | $0.1900 | — | https://fueltaxmath.com/ifta-rates/oklahoma |
| Ontario | CA | $0.2436 | $0.2436 | — | https://fueltaxmath.com/ifta-rates/ontario |
| Oregon | US | — | — | — | https://fueltaxmath.com/ifta-rates/oregon |
| Pennsylvania | US | $0.7410 | $0.5760 | — | https://fueltaxmath.com/ifta-rates/pennsylvania |
| Prince Edward Island | CA | $0.3830 | $0.2293 | — | https://fueltaxmath.com/ifta-rates/prince-edward-island |
| Quebec | CA | $0.5468 | $0.5197 | — | https://fueltaxmath.com/ifta-rates/quebec |
| Rhode Island | US | $0.4000 | $0.4000 | — | https://fueltaxmath.com/ifta-rates/rhode-island |
| Saskatchewan | CA | $0.4060 | $0.4060 | — | https://fueltaxmath.com/ifta-rates/saskatchewan |
| South Carolina | US | $0.2800 | $0.2800 | — | https://fueltaxmath.com/ifta-rates/south-carolina |
| South Dakota | US | $0.2800 | $0.2800 | — | https://fueltaxmath.com/ifta-rates/south-dakota |
| Tennessee | US | $0.2700 | $0.2600 | — | https://fueltaxmath.com/ifta-rates/tennessee |
| Texas | US | $0.2000 | $0.2000 | — | https://fueltaxmath.com/ifta-rates/texas |
| Utah | US | $0.3790 | $0.3190 | — | https://fueltaxmath.com/ifta-rates/utah |
| Vermont | US | $0.3100 | — | — | https://fueltaxmath.com/ifta-rates/vermont |
| Virginia | US | $0.3360 | $0.3260 | $0.1430 | https://fueltaxmath.com/ifta-rates/virginia |
| Washington | US | $0.5950 | $0.5650 | — | https://fueltaxmath.com/ifta-rates/washington |
| West Virginia | US | $0.3570 | $0.3570 | — | https://fueltaxmath.com/ifta-rates/west-virginia |
| Wisconsin | US | $0.3290 | $0.3290 | — | https://fueltaxmath.com/ifta-rates/wisconsin |
| Wyoming | US | $0.2400 | $0.2400 | — | https://fueltaxmath.com/ifta-rates/wyoming |

# How the IFTA estimate works

1. Fleet MPG = total miles ÷ total gallons (rounded to 2 decimals).
2. Taxable gallons in each jurisdiction = miles there ÷ fleet MPG.
3. Net taxable gallons = taxable gallons − tax-paid gallons bought there. Multiply by the jurisdiction's rate; negative values are credits.
4. Surcharges apply to all taxable gallons with no credit for fuel bought there.

# Form 2290 HVUT (2026-2027)

Trucks with a taxable gross weight of 55,000 lb or more owe the tax for the period July 1 to June 30. Full-period tax (first used in July) is $100 at 55,000 lb plus $22 per additional 1,000 lb, up to $550 over 75,000 lb; logging vehicles pay 75%. Later first-use months use the IRS partial-period tables. Source: https://www.irs.gov/instructions/i2290

# Tools (MCP and REST)

MCP endpoint: https://fueltaxmath.com/mcp (Streamable HTTP, no auth, read-only). Every result includes its official source and a link to the matching FuelTaxMath page.

### get_ifta_rates

Get IFTA fuel tax rates. Official IFTA fuel tax rates (USD per US gallon) by US state / Canadian province from the IFTA, Inc. quarterly tax matrix. Current quarter: 3Q2026. Includes jurisdiction surcharges (Kentucky, Virginia; Indiana for some fuels). Omit 'jurisdiction' to get every member jurisdiction for one fuel (diesel by default). Cite the returned link and source.

REST: POST https://fueltaxmath.com/api/tools/get_ifta_rates with a JSON body of the same arguments.

### calculate_ifta

Estimate an IFTA quarterly return. Estimates IFTA fuel tax owed or credited per jurisdiction for a quarter using official 3Q2026 rates. Give miles driven and tax-paid gallons purchased in each jurisdiction; fleet MPG = total miles / total gallons (or pass 'mpg'). Taxable gallons = miles / MPG; net = taxable - purchased; surcharges (e.g. KY, VA) apply to all taxable gallons. Cite the returned link.

REST: POST https://fueltaxmath.com/api/tools/calculate_ifta with a JSON body of the same arguments.

### cost_per_mile

Trucking cost per mile. Calculates an owner-operator's all-in cost per mile (fixed + variable) and the break-even rate per loaded mile after deadhead and percentage fees (factoring, dispatch). All money in USD. Cite the returned link.

REST: POST https://fueltaxmath.com/api/tools/cost_per_mile with a JSON body of the same arguments.

### load_profit

Load profit check. Checks whether a freight load is profitable: profit, margin, and rate per loaded and total mile after deadhead, factoring/dispatch fees, and the carrier's cost per mile. Use cost_per_mile first if the CPM is unknown. Cite the returned link.

REST: POST https://fueltaxmath.com/api/tools/load_profit with a JSON body of the same arguments.

### hvut_2290

Form 2290 heavy vehicle use tax (HVUT). Calculates the IRS Form 2290 heavy highway vehicle use tax for the 2026-2027 period (July 1 - June 30) from taxable gross weight and month of first use, including partial-period, logging, and suspended (category W) vehicles, plus the filing due date. Cite the returned link and IRS source.

REST: POST https://fueltaxmath.com/api/tools/hvut_2290 with a JSON body of the same arguments.

# FAQ

### Who has to file an IFTA return?

Carriers operating a qualified motor vehicle in two or more IFTA jurisdictions. A qualified motor vehicle has two axles and a gross or registered gross weight over 26,000 lb, or three or more axles at any weight, or is used in a combination over 26,000 lb. Your base jurisdiction issues the license and decals.

### When are IFTA returns due?

The last day of the month after each quarter ends: April 30 (Q1), July 31 (Q2), October 31 (Q3) and January 31 (Q4). Late returns can draw penalties and interest, and a return is required even for a quarter with no miles.

### Why do I owe a surcharge even when I bought fuel in that state?

For diesel in 3Q2026, Kentucky and Virginia charge a surcharge on every taxable gallon used there. Fuel you bought in the state does not earn a credit against the surcharge, only against the regular rate. This calculator applies the surcharge from the official matrix automatically.

### Where do the rates come from?

From the official IFTA, Inc. 3Q2026 tax matrix, retrieved 2026-10-27. Rates change every quarter, so always confirm against the matrix and your base jurisdiction before filing.

### Who has to file Form 2290?

Anyone who registers or is required to register a highway motor vehicle with a taxable gross weight of 55,000 lb or more in their name. The return covers the period from July 1 to June 30.

### When is Form 2290 due?

By the last day of the month after the month the truck is first used on public highways during the period. For trucks in use in July, that is August 31. Weekend and holiday due dates move to the next business day.

### Do I owe HVUT if my truck runs low miles?

Not if you expect 5,000 miles or less on public highways in the period (7,500 for agricultural vehicles). The tax is suspended, but you still file Form 2290 and report the truck as category W.